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Instructors: Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_Bilanzierung
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German and English
Min. | Max. participants:
- | -
Course Contents:
Fundamentals of accounting based on the rules of the German Commercial Code (HGB)
accounting concepts
purpose of accounting
bookkeeping
inventory
recognition and measurement of assets and liabilities
income statement
notes
management report
Literature:
Quick, R., Wolz, M.: Bilanzierung in Fällen
Preconditions:
Bookkeeping
Further Grading Information:
After the courses the students are able to
- understand the steps prior to the preparation of annual financial statements according to the German Com-mercial Code (HGB)
- analysze the recognition and measurement of assets and liabilities.
- understand income statements, notes and management reports
- solve accounting cases in the context of the German Commercial Code (HGB).
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